NNN Lake Center, LLC v. Township of Evesham

DeALMEIDA, P.J.T.C.

This is the court’s opinion with respect to the municipality’s motion to dismiss the Complaint for want of jurisdiction because plaintiff, the court-appointed rent receiver for the subject property, is not a “taxpayer ... aggrieved by the assessed valuation of the taxpayer’s property” within the meaning of N.J.S.A. 54:3-21 and lacks standing to challenge the tax year 2014 assessment on the subject property. For the reasons explained more fully below, *85defendant’s motion is denied. The court concludes that plaintiff has a sufficient interest in the subject property to invoke…